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    <title>2018 (7) TMI 1624 - BOMBAY HIGH COURT</title>
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    <description>The court denied the condonation of a 435-day delay in filing an appeal from the order of the Income Tax Appellate Tribunal. The court found the applicant&#039;s explanation for the delay lacking in credibility and emphasized the importance of timely filing appeals as per statutory provisions. Despite arguments for condonation based on substantial justice grounds, the court concluded that the reasons for condoning delays in previous cases were not applicable in this instance. Consequently, the court dismissed the appeal as infructuous, upholding the decision of the Income Tax Appellate Tribunal.</description>
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      <title>2018 (7) TMI 1624 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=364316</link>
      <description>The court denied the condonation of a 435-day delay in filing an appeal from the order of the Income Tax Appellate Tribunal. The court found the applicant&#039;s explanation for the delay lacking in credibility and emphasized the importance of timely filing appeals as per statutory provisions. Despite arguments for condonation based on substantial justice grounds, the court concluded that the reasons for condoning delays in previous cases were not applicable in this instance. Consequently, the court dismissed the appeal as infructuous, upholding the decision of the Income Tax Appellate Tribunal.</description>
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